Taxation of Non-resident Companies in Nigeria | KPMG | NG

Taxation of Non-resident Companies in Nigeria

Taxation of Non-resident Companies in Nigeria

The significant decline in oil prices, oil theft and the vandalization of oil pipelines have adversely affected the Nigerian Government’s revenue. Consequently, the government has implemented several initiatives in this regard. This article focusses on the review of the basis of taxation of nonresident companies only. It examines the history of taxation of nonresident companies, changes to the basis of taxation, implications of the changes and next steps.

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